Kiwi Charter Corp. reported $1,612,530 of profit for 2023. On November 2, 2023, it declared and paid the annual preferred dividends of $234,000. On January 1, 2023, Kiwi had 80,000 and 270,000 outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: Feb. 1 Declared and issued a 10% common share dividend. Apr. 30 Sold 180,000 common shares for cash. May 1 Sold 50,000 preferred shares for cash. Oct. 31 Sold 99,000 common shares for cash. a. What is the amount of profit available for distribution to the common shareholders? b. What is the weighted-average number of common shares for the year? c. What is the earnings per share for the year?